Cream the butter or margarine, sugar, and vanilla. Stir in the flour and nuts (if using). Divide the dough in half and wrap the two balls of dough in plastic. Chill one hour. Scoop off spoonfuls of chilled cookie dough. Shape into balls and place on ungreased cookie sheets and bake at 350-degrees for 20 minutes.

While still warm, roll in powdered sugar. Recipe can easily be doubled or tripled.